Esheria Regulatory Atlas

Tax law in Canada — Ontario

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

820 matching statutes

• Canada — Ontario

  EXEMPTIONS FROM TAX UNDER SECTION 3 OF THE ACT

  1 provisions

  Section 3 tax does not apply to certain dispositions of beneficial interests in land if listed conditions are met.

  Regulation Open & Chat

• Canada — Ontario

  Estate Administration Tax Act, 1998, S.O. 1998, c. 34, Sched.

  1 provisions

  This Act charges a tax on estate certificates, sets exemptions and rates, requires deposits and information from estate representatives, and creates assessment, refund, record-keeping, inspection, offence, and regulation powers.

  Act or statute Open & Chat

• Canada — Ontario

  TAX MATTERS - FARM LAND AWAITING DEVELOPMENT SUBCLASSES, TAX REDUCTION PERCENTAGES

  1 provisions

  This regulation sets percentage reduction limits for farm land awaiting development subclasses across several property classes.

  Regulation Open & Chat

• Canada — Ontario

  Barrie - Oro-Medonte - Springwater Boundary Adjustment Act, 2025, S.O. 2025, c. 28

  1 provisions

  This Act moves specified areas from the Townships of Oro-Medonte and Springwater to the City of Barrie, and sets out transition rules for property, taxes, by-laws, plans, compensation, and regulations.

  Act or statute Open & Chat

• Canada — Ontario

  ONTARIO TAX CREDIT SYSTEM

  1 provisions

  This provision prescribes what counts as a housing unit, what is included in municipal tax, how a principal residence is designated, and several tax-credit values and references.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - VACANT UNIT REBATE

  1 provisions

  For 2019, the vacant unit rebate is set at 15% for eligible commercial or landfill properties and 17.5% for eligible industrial properties.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  3 provisions

  Vendors generally must collect and remit tax, and eligible G-permit holders may buy certain items free of tax if they follow the notice rules.

  Regulation Open & Chat

• Canada — Ontario

  Local Roads Boards Act, R.S.O. 1990, c. L.27

  1 provisions

  This Act sets rules for local roads areas, including how boards are formed, how meetings and votes work, how taxes are billed and collected, and how unpaid taxes can lead to penalties or forfeiture.

  Act or statute Open & Chat

• Canada — Ontario

  Liquor Tax Act, 1996, S.O. 1996, c. 26, Sched.

  3 provisions

  This part of the Act sets out taxes on beer, wine, and spirits, including who must pay, when collectors must collect and remit, and several exemptions and special rates.

  Act or statute Open & Chat

• Canada — Ontario

  TAX RATIOS

  1 provisions

  This regulation sets tax ratios for property classes in local roads areas, including specific rules for before 2023, for 2023, and for years after 2023.

  Regulation Open & Chat

• Canada — Ontario

  MISCELLANEOUS

  1 provisions

  This provision requires fuel importers, collectors, exporters, manufacturers, and certain transport operators to file returns, remit tax, keep records, and meet registration and reporting rules.

  Regulation Open & Chat

• Canada — Ontario

  Municipal Extra-Territorial Tax Act, R.S.O. 1990, c. M.54

  1 provisions

  This Act lets the Minister designate municipalities and businesses, calculate attributable commercial assessment, and require designated businesses to provide employee-residence lists.

  Act or statute Open & Chat